European Union tariff line 0805 50 10 10: Fresh

In the European Union tariff, line 0805 50 10 10 covers lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), lemons (Citrus limon, Citrus limonum), fresh.

Its legal text is “Fresh”, read under “Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)” and “Lemons (Citrus limon, Citrus limonum)”.

It falls under HS subheading 0805.50 in heading 08.05 (chapter 08). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.

The general (MFN) duty rate is Cond: V 55.800 EUR/DTN(01):6.400 % ; V 54.700 EUR/DTN(01):6.400 % + 1.100 EUR DTN ; V 53.600 EUR/DTN(01):6.400 % + 2.200 EUR DTN ; V 52.500 EUR/DTN(01):6.400 % + 3.300 EUR DTN ; V 51.300 EUR/DTN(01):6.400 % + 4.500 EUR DTN ; V 0.000 EUR/DTN(01):6.400 % + 25.600 EUR DTN.

The rate is published on 0805 50 10 00.

Duty-free entry applies to goods from 20 origins.

A preferential rate of Cond: V 55.800 EUR/DTN(01):0.000 % ; V 54.700 EUR/DTN(01):0.000 % + 1.100 EUR DTN ; V 53.600 EUR/DTN(01):0.000 % + 2.200 EUR DTN ; V 52.500 EUR/DTN(01):0.000 % + 3.300 EUR DTN ; V 51.300 EUR/DTN(01):0.000 % + 4.500 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 25.600 EUR DTN applies to goods that qualify under Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, and to goods from 29 origins.

A preferential rate of Cond: V 55.800 EUR/DTN(01):5.600 % ; V 54.700 EUR/DTN(01):5.600 % + 0.960 EUR DTN ; V 53.600 EUR/DTN(01):5.600 % + 1.920 EUR DTN ; V 52.500 EUR/DTN(01):5.600 % + 2.880 EUR DTN ; V 51.300 EUR/DTN(01):5.600 % + 3.930 EUR DTN ; V 0.000 EUR/DTN(01):5.600 % + 22.400 EUR DTN applies to goods from Mercosur.

A preferential rate of Cond: V 55.800 EUR/DTN(01):3.800 % ; V 54.700 EUR/DTN(01):3.800 % + 1.100 EUR DTN ; V 53.600 EUR/DTN(01):3.800 % + 2.200 EUR DTN ; V 52.500 EUR/DTN(01):3.800 % + 3.300 EUR DTN ; V 51.300 EUR/DTN(01):3.800 % + 4.500 EUR DTN ; V 0.000 EUR/DTN(01):3.800 % + 25.600 EUR DTN applies to goods from Lebanon.

The European Union charges VAT on imports at a standard rate of 21%.

From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.

National tariff lines under 0805.50 are live on border.bot for the United States (5 lines, also used by 1 other country).

The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.

The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.

This page was last updated on 11 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.